- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.70 | -5.24 | 11.6 | -3.81 | 25.71 | 12.32 | 6.77 | 121.24 | 9.62 | -23.11 | 127.94 | 15.16 | 83.71 | 11.87 |
| 2021 (9) | 0.74 | -5.29 | 12.06 | -24.67 | 22.89 | -10.06 | 3.06 | 297.4 | 12.51 | -22.63 | 111.10 | 28.99 | 74.83 | 25.07 |
| 2020 (8) | 0.78 | 1.0 | 16.01 | 20.56 | 25.45 | -16.26 | 0.77 | 0 | 16.17 | 0.0 | 86.13 | -8.07 | 59.83 | -2.41 |
| 2019 (7) | 0.77 | 7.2 | 13.28 | 12.07 | 30.39 | 7.2 | -1.98 | 0 | 16.17 | 0.0 | 93.69 | -15.49 | 61.31 | -17.95 |
| 2018 (6) | 0.72 | 18.92 | 11.85 | 11.9 | 28.35 | 14.27 | -2.99 | 0 | 16.17 | 0.0 | 110.86 | -11.64 | 74.72 | -10.61 |
| 2017 (5) | 0.60 | 31.64 | 10.59 | 150.95 | 24.81 | 1.85 | 5.54 | -64.46 | 16.17 | 1142.74 | 125.47 | -23.45 | 83.59 | -34.24 |
| 2016 (4) | 0.46 | -8.88 | 4.22 | 177.63 | 24.36 | 32.61 | 15.59 | -36.96 | 1.30 | 78.61 | 163.90 | -20.39 | 127.11 | -18.21 |
| 2015 (3) | 0.50 | 86.27 | 1.52 | 33.33 | 18.37 | 40.34 | 24.73 | -12.58 | 0.73 | -27.13 | 205.87 | -50.71 | 155.41 | -55.19 |
| 2014 (2) | 0.27 | -2.21 | 1.14 | 9.62 | 13.09 | 3.97 | 28.29 | 25.62 | 1.00 | 16.0 | 417.70 | 29.04 | 346.85 | 37.11 |
| 2013 (1) | 0.28 | 0 | 1.04 | 0 | 12.59 | 0 | 22.52 | 0 | 0.86 | 0 | 323.71 | 0 | 252.98 | 0 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q1 (20) | 0.67 | -4.57 | -7.44 | 10.74 | -7.41 | -9.75 | 12.06 | -27.52 | 122.1 | 16.02 | 33.2 | -66.59 | 137.65 | 7.59 | 21.88 | 90.44 | 8.04 | 20.01 |
| 22Q4 (19) | 0.70 | -1.33 | -5.24 | 11.6 | 4.22 | -3.81 | 16.64 | 346.15 | 137.71 | 12.03 | -36.21 | -45.45 | 127.94 | 7.77 | 15.16 | 83.71 | 16.49 | 11.87 |
| 22Q3 (18) | 0.71 | 1.16 | -6.38 | 11.13 | -2.02 | -12.02 | -6.76 | -161.07 | -17000.0 | 18.85 | 0.0 | -41.08 | 118.72 | -5.49 | 13.84 | 71.86 | -16.84 | -2.35 |
| 22Q2 (17) | 0.70 | -2.82 | -5.86 | 11.36 | -4.54 | -19.38 | 11.07 | 103.87 | 196.78 | 18.85 | -60.68 | -41.08 | 125.61 | 11.22 | 43.16 | 86.41 | 14.66 | 52.43 |
| 22Q1 (16) | 0.72 | -2.31 | -6.04 | 11.9 | -1.33 | -23.23 | 5.43 | -22.43 | 69.16 | 47.95 | 117.47 | -10.9 | 112.94 | 1.66 | 28.44 | 75.36 | 0.71 | 24.85 |
| 21Q4 (15) | 0.74 | -2.52 | -5.29 | 12.06 | -4.66 | -24.67 | 7.00 | 17400.0 | 1621.74 | 22.05 | -31.1 | -32.51 | 111.10 | 6.53 | 28.99 | 74.83 | 1.69 | 25.07 |
| 21Q3 (14) | 0.76 | 1.72 | -2.07 | 12.65 | -10.22 | -20.44 | 0.04 | -98.93 | -98.89 | 32.00 | 0.0 | -2.04 | 104.29 | 18.86 | 39.69 | 73.59 | 29.81 | 30.94 |
| 21Q2 (13) | 0.74 | -3.0 | -5.26 | 14.09 | -9.1 | 9.31 | 3.73 | 16.2 | -20.64 | 32.00 | -40.53 | 20.62 | 87.74 | -0.22 | -9.93 | 56.69 | -6.08 | -19.46 |
| 21Q1 (12) | 0.77 | -1.53 | -3.18 | 15.5 | -3.19 | 22.24 | 3.21 | 797.83 | 172.62 | 53.81 | 64.73 | -88.22 | 87.93 | 2.09 | 0.41 | 60.36 | 0.89 | -1.1 |
| 20Q4 (11) | 0.78 | 0.79 | 1.0 | 16.01 | 0.69 | 20.56 | -0.46 | -112.74 | 90.55 | 32.67 | 0.0 | -92.85 | 86.13 | 15.36 | -8.07 | 59.83 | 6.46 | -2.41 |
| 20Q3 (10) | 0.77 | -1.58 | 3.88 | 15.9 | 23.35 | 21.19 | 3.61 | -23.19 | 272.16 | 32.67 | 23.13 | -92.85 | 74.66 | -23.35 | -23.07 | 56.20 | -20.16 | -12.43 |
| 20Q2 (9) | 0.78 | -0.87 | 4.45 | 12.89 | 1.66 | -7.93 | 4.70 | 206.33 | 209.56 | 26.53 | -94.19 | -94.19 | 97.41 | 11.24 | -2.69 | 70.39 | 15.34 | 0.56 |
| 20Q1 (8) | 0.79 | 2.72 | 9.43 | 12.68 | -4.52 | -0.24 | -4.42 | 9.24 | -1362.86 | 457.00 | 0.0 | 0.0 | 87.57 | -6.53 | -17.68 | 61.03 | -0.46 | -12.17 |
| 19Q4 (7) | 0.77 | 3.66 | 7.2 | 13.28 | 1.22 | 12.07 | -4.87 | -602.06 | -84.47 | 457.00 | 0.0 | 0.0 | 93.69 | -3.46 | -15.49 | 61.31 | -4.47 | -17.95 |
| 19Q3 (6) | 0.74 | -1.04 | 4.23 | 13.12 | -6.29 | 7.1 | 0.97 | 122.61 | 109.58 | 457.00 | 0.0 | 0.0 | 97.05 | -3.05 | -19.58 | 64.18 | -8.31 | -23.13 |
| 19Q2 (5) | 0.75 | 3.85 | 14.08 | 14.0 | 10.15 | 5.03 | -4.29 | -1325.71 | -361.59 | 457.00 | 0.0 | 0.0 | 100.10 | -5.9 | -4.42 | 70.00 | 0.73 | 0.68 |
| 19Q1 (4) | 0.72 | 0.63 | 0.0 | 12.71 | 7.26 | 0.0 | 0.35 | 113.26 | 0.0 | 457.00 | 0.0 | 0.0 | 106.38 | -4.04 | 0.0 | 69.49 | -7.0 | 0.0 |
| 18Q4 (3) | 0.72 | 0.79 | 0.0 | 11.85 | -3.27 | 0.0 | -2.64 | 73.94 | 0.0 | 457.00 | 0.0 | 0.0 | 110.86 | -8.14 | 0.0 | 74.72 | -10.5 | 0.0 |
| 18Q3 (2) | 0.71 | 8.32 | 0.0 | 12.25 | -8.1 | 0.0 | -10.13 | -717.68 | 0.0 | 457.00 | 0.0 | 0.0 | 120.68 | 15.23 | 0.0 | 83.49 | 20.08 | 0.0 |
| 18Q2 (1) | 0.66 | 0.0 | 0.0 | 13.33 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 457.00 | 0.0 | 0.0 | 104.73 | 0.0 | 0.0 | 69.53 | 0.0 | 0.0 |
